Subject of social insurance premium collection

Subject of social insurance premium collection199965438+1October 22nd the State Council No.259 Provisional Regulations on Social Insurance Premium Collection stipulates in Article 6:? The collection agencies of social insurance premiums shall be stipulated by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government, and may be collected by the tax authorities or social insurance agencies established by the administrative department of labor security in accordance with the provisions of the State Council.

The provincial government's Notice on the Unified Collection of Social Insurance Fees by Local Tax Authorities at All Levels in our province (Yuefu [1 999] No.71) decided that social insurance fees in our province will be uniformly collected by local tax authorities at all levels from June 65438+ 10/day, 2000.

Social insurance premiums in Guangzhou (including Panyu District, Huadu District, Conghua City and Zengcheng City) are subject to local tax management system (see Notice on Printing and Distributing for details (Guangzhou Local Taxation Bureau [2007] 177), which is subject to territorial collection.

The social insurance premiums payable by each payment unit (where the social security departments of provinces, municipalities and districts handle the insurance procedures) shall be paid by the local tax authorities corresponding to the taxable services. The social insurance premiums paid by the head office shall be paid by the local competent tax authorities where the head office is located. If there is no tax jurisdiction, it shall be paid by the competent local tax authority corresponding to the location of the payer's institution.

At present, the division of territorial collection and management is based on the territorial code registered by social security institutions and delivered to local tax authorities. If the business premises change, the payer should take the initiative to go through the formalities of change at the social security agency in time.

The social security fees payable by freelancers shall be collected by the local tax authorities in the corresponding districts where the social security agencies handle the insurance procedures. ;